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2016 (7) TMI 484 - CESTAT ALLAHABADMisdeclaration and Under-valutation of imported goods - classification - “High Speed Steel Scrap” Tools - on examination it was found that, consignment consist of three types of items i.e (i) Old & used (Damaged) HSS Tools, (ii) old & used HSS Tools and (iii)New Butt Weld Tools - Levy of penalty - Held that:- Lower authorities ignored the second examination report stating that these tools cannot be sold in the market as the new tools price list value, as most of them are non-standard tools and cannot be used on Indian machine. - the impugned Order-in-Appeal & Order-in-Original, are both cryptic and are in violation of principles of natural justice. Accordingly, we set aside the impugned order and allow the appeal. Thus, we hold that the declaration made in the B/E No. 501649 dated 17.07.2009 filed by the appellants, does not suffer from any mis-declaration. The appellant will be entitled to consequential benefit in accordance with law. - Decided in favor of appellant.
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